scholarly journals The Usefulness of Management Accounting Information: Users’ Attitudes

Ekonomika ◽  
2006 ◽  
Vol 74 ◽  
Author(s):  
Zina Gaidienė ◽  
Rimvydas Skyrius
Keyword(s):  
Management Accounting ◽  
Accounting Information ◽  
Research Literature ◽  
Perceived Usefulness ◽  
Financial Accounting ◽  
Extensive Literature ◽  
Accounting System ◽  
Accounting Research ◽  
Research Journal ◽  
Using Data

During the years of Lithuanian economic independence, much emphasis is laid on financial accounting and auditing, whereas management accounting has been languishing in the background.This paper investigates the role and development of management accounting and the usefulness of its information perceived by managers. The management accounting system is characterized in terms of information. These characteristics are: scope, timeliness, the level of aggregation, and information which assists integration.Empirical support for the relationship between the features of management information and its perceived usefulness is provided using data gathered from questionnaires and interviews. The search for usefulness of management accounting information was guided by the accounting research literature. The goal has been to determine what features of information are recognized by managers and accountants as useful.The results of analysis have shown that all interviewed managers perceived management accounting (economic and non-economic) information as useful. However, the level of their scores has been higher than that of accountants.There had been no comprehensive study involving the evaluation of usefulness of accounting information by Lithuanian managers. The present study has been undertaken to learn more about how Lithuanian managers perceive the usefulness of management accounting information. This was the principal objective of this research. Since managers’satisfaction with the accounting system could be highly biased, the next objective was to determine whether accountants perceived the same features of information as useful. The third objective of this study was to review the possibilities for the development of management accounting systems.Thus, the purpose of this paper was to examine the perception of usefulness of accounting information by its suppliers and users.The paper proceeds as follows. We describe management accounting, its role and development. We provide a framework for the survey based on a review of the extensive literature on research published by foreign management accounting journals during the period 1980-2005, including Accounting, Organizations and Society. The Accounting Review, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Management Accounting Research, Strategic Finance, Business and Finance History. Cost Accounting Magazine, Management Accounting Quarterly. A survey and its statistical analysis are presented. The final section contains conclusions.

scholarly journals Practices of Financial and Management Accounting: Evidence fromSmall and Medium-Sized Enterprises of Nepal

2016 ◽  
Vol 9 (1) ◽  
pp. 77-86
Author(s):  
Gyaneswar Sharma
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Balance Sheet ◽  
Perceived Usefulness ◽  
Financial Accounting ◽  
Accounting System ◽  
Sampling Frame ◽  
Published Evidence ◽  
Accounting Reports ◽  
Effective Use

76     One of the important factors which determine the performance of a business  organization is effective use of financial and management accounting system.  In Nepal, very few published evidence on the accounting practices among small and medium sized enterprises (SMEs) is found. In this regards, this study aims to examine the financial and management accounting practices among SMEs in Nepal and to investigate perceived usefulness of these reports for decision making process. A survey was carried out using the SMEs in the various nature of business listed by industrial statistics as sampling frame. The findings from  the study has provided relevant and useful insights about the current financial  and management accounting practices and the level of perceived usefulness of the accounting reports among SMEs. The result of the study indicates that a majority of the SMEs surveyed prepare their accounting reports at least one times in a year.  Man agement accounting reports were perceived to be more useful and decision making tool than financial accounting reports. Among the financial accounting reports, profit and loss statement was considered as most useful, followed by balance sheet and cash flow. It also found that there is no significance mean difference of practices of each accounting system across three types of SMEs.Journal of Nepalese Business Studies Vol. 9, No. 1, 2015 pp. 77-86

scholarly journals PENGARUH KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN, KETIDAKPASTIAN LINGKUNGAN, DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (STUDI EMPIRIS PADA PERUSAHAAN BUMN DI BANDA ACEH)

2020 ◽  
Vol 5 (2) ◽  
pp. 257-269
Author(s):  
Rizki Febrianti ◽  
Yulia Fitri
Keyword(s):  
Management Accounting ◽  
Statistical Tests ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Multiple Linear Regression Analysis ◽  
Accounting System ◽  
Managerial Performance ◽  
Accounting Information Systems ◽  
System Information ◽  
Banda Aceh

The purpose of this research is to examine the effect of characteristics of management accounting system information, environmental uncertainty, and decentralization on managerial performance. Data collection techniques in this study were collected by distributing questionnaires to 70 managers who had been set as samples in 18 BUMN companies in Banda Aceh. Statistical tests are performed using multiple linear regression analysis with SPSS 20. The results of the study prove that the four characteristics of management accounting information systems (broad scope, timeliness, aggregation, integration), and decentralization have a positive and significant effect on managerial performance. Enviromental uncertainty have a negative and significant effect on managerial performance.

scholarly journals ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X

2021 ◽  
Vol 5 (2) ◽  
pp. 36-43
Author(s):  
Merin Krisdayanti ◽  
Nanik Kustiningsih
Keyword(s):  
Information System ◽  
Data Analysis ◽  
Qualitative Data ◽  
Accounting Information ◽  
Accounting System ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Using Data ◽  
A Company ◽  
Data Analysis Methods

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.

scholarly journals Insurance Risks Management Methodology

2018 ◽  
Vol 11 (4) ◽  
pp. 75 ◽  
Author(s):  
Kartashova Ivanovna ◽  
Molchanova Vladimirovna ◽  
Axana Turgaeva
Keyword(s):  
Management Accounting ◽  
Relevant Information ◽  
Financial Accounting ◽  
Information Support ◽  
Insurance Companies ◽  
Accounting System ◽  
Insurance Company ◽  
Insurance Risk ◽  
Is Management ◽  
Accounting Rules

The purposes of the study are to substantiate the influence of the specific features of insurance on the set of management accounting objects and to develop a mechanism of preparing the relevant information for insurance risk management. Management accounting allows generating reports, specially prepared for managers of various levels of control (in contrast to financial accounting, which considers information on the basis of general accounting rules). This allows realizing the main goal of management accounting; that is, providing information support for management decisions aimed at maximizing the organization’s profits. The object of research is management accounting in the information system of an insurance company. The stages in the execution of accounting procedures in a management accounting system are defined in the form of a diagram, the features of insurance affecting the organization of management accounting are classified, and an intracompany ledger of the connection between the segments of activity and responsibility centers is developed for insurance companies.

Perceived usefulness of Management Accounting system, budget participation, individual accountability and managerial performance : a study on Malaysian local authority

2006 ◽  
Vol 3 (2) ◽  
pp. 71
Author(s):  
Sharifah Fadzlon Syed Abd Hamid
Keyword(s):  
Direct Effect ◽  
Local Authority ◽  
Management Accounting ◽  
Perceived Usefulness ◽  
Accounting System ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
High Level ◽  
Individual Accountability ◽  
Management Accounting System

This paper examined the combined effect of perceived usefulness of Management Accounting System (MAS), budgetary participation and individual accountability on managerial performance. The data was collected using questionnaires addressed to 78 officers from five local authorities. The findings did not support the direct, effect of perceived usefulness of MAS on managerial performance. However, 'the findings revealed that high level of budgetary participation significantly influenced high level managerial performance. Similarly, the results also showed that high perceived level of individual accountability significantly influenced managerial performance.

TELAAHAN PENERAPAN SISTEM INFORMASI AKUNTANSI DENGAN MYOB UNTUK PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO. 1 PADA CV. GRAPH PRINTING

2019 ◽  
Vol 6 (1) ◽  
pp. 87
Author(s):  
Adri Wihananto
Keyword(s):  
Information System ◽  
Accounting Information ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Company Performance ◽  
Accounting Standard ◽  
Accounting Information System ◽  
A Company

Financial statements represent end result from applying an information accounting system. Therefore, to yield good financial statement needed a good information system also. With existence of computerized accounting information system it is provided that accounting information system will walk better and the yielded to financial statements become more accurate and complete. The objective of this research is to know accounting system which previously exists at CV Graph Printing. Others, this research also aim to apply computerized accounting information system with MYOB. This application is expected could help company make good financial statement. CV Graph Printing represent a company moving in the field of printing office. The effort area experienced by this company for example setting (invitation, brochure, visiting card, etc.), screening (clothes, invitation, plastic, etc.), and print (book, invitation, note, etc.). The result of research indicate that accounting information system which preexist at company, that is manual administrate system is not be adequate again. Accounting record process for transactions that happened in company have never been done. Others also the transaction evidences are not kept better. The most important fact is that during the time the company not at all own financial statement so that the owner do not know their company performance during the time. With existence of applying MYOB in its accounting information system, transaction record become easier and quickly. Financial statement could visible any time we wish. Others also, financial statement yielded become more accurate and complete as according to Financial Accounting Standard (FAS) which is validKeywords: accounting information system, MYOB, financial statement

scholarly journals Top Management Support Functions in Higher Education Management Accounting Information Systems

2021 ◽  
Vol 2 (1) ◽  
pp. 1-16
Author(s):  
Lesi Hertati ◽  
Rina Antasari ◽  
Nazarudin Nazarudin ◽  
Irlan Fery ◽  
Peny Cahaya Azwari ◽  
...  
Keyword(s):  
Higher Education ◽  
Information System ◽  
Management Accounting ◽  
Accounting Information ◽  
Top Management ◽  
Accounting System ◽  
Management Support ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Top Management Support

The function of the management accounting information system is very important in universities, as it provides input to leaders for accurate decision making. Higher education leaders must listen more and provide good work management and require an accounting system to survive amid the heavy workload of lecturers that are not balanced with balanced wages. Accounting information systems can help universities expand their reach to remote locations, acquire new forms and workflows, and possibly change teaching patterns virtually. The management accounting information system is a collection (integration) of sub-systems/components, both physical and non-physical, which are interconnected and harmoniously cooperate to process transaction data related to financial matters into financial information. The purpose of this study was to determine the effect of top management support on the function of the accounting system. The unit of analysis in this research is the related sub-unit within the management of higher education institutions in South Sumatra-Indonesia. The results showed that top management support greatly influenced the function of the management accounting information system. The results of the study found that the life cycle of accounting information system development supports top management which includes planning, design, and implementation (top management support is conceptualized as the involvement and participation of top-level management of the organization in information technology/accounting information system activities on lecturer work reports, lecturer salaries and managers.

scholarly journals IPTEKS SISTEM AKUNTANSI MANAJEMEN DALAM PENINGKATAN KINERJA MANAJERIAL DAN KARYAWAN BANK BRI DI MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Mariska Pongilatan ◽  
Ventje Ilat
Keyword(s):  
Interpersonal Skills ◽  
Management Accounting ◽  
Accounting Information ◽  
Important Influence ◽  
Accounting System ◽  
Accounting Systems ◽  
Work Activities ◽  
Management Accounting Systems ◽  
Management Accounting System

Management accounting system is a basic accounting information that is very important for managers and employees in making or determining decisions as well as identification in the organization. This study aims to analyze the management accounting systems improving the performance of managers and employees, and analyze whether their answers, and improve interpersonal skills. This research was conducted at BRI Bank in Manado. The study was conducted by analyzing the performance of managers and employees, and adjusting the number of employees with workload on each employee. this study describe that the management accounting system has an important influence in company can also help managers in making and determining decisions, controlling work activities that exist within the company so as to increase the performance of manager.Keywords:manajer,employee,performace,active,creative,innovative,description,interpersonal

scholarly journals INFORMASI AKUNTANSI UNTUK MENENTUKAN BARGA JUAL

2016 ◽  
Vol 5 (1) ◽  
pp. 16
Author(s):  
Soebandi Soebandi
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Price Policy ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting System ◽  
Internal Accounting ◽  
Management Accounting System

The management accounting system produces information for internal users, whereas the financial accounting system produces it for external users. Thus, management accounting could be properly called internal accounting. Specially, management accounting iden­ tified, collects, measures, classifies, and reports information that is usefal to managers in planning,  controlling and decision making.The managers decision making likes price policy . The information for price policy are cort of goods manufactured statement, financial  statement, operating expenses statement.

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